ࡱ> E@ arbjbj %FjVVV8"W\~WvXlY"ZZZ[bc[]]]]]]$RTg[[ggZZmmmg^ZZ[mg[m mmzW#ZjX R&V-h2Cj0vD_jRD#,DO8dehmeTKfdddOVmV  Business Plan Workbook  Community Futures Development Corporation of the Sunshine Coast June 2002 Table Of Contents Cover Page .. 3 Table of Contents 3 Executive Summary 4 1.0 Business Environment 5 1.1 Environment 5 1.2 The Market 6 1.3 Risk Assessment .. 6 1.4 The Competition 7 2.0 Sales and Marketing Plan 8 2.1 Customers 8 2.2 Suppliers 8 2.3 Sales and Marketing Plan 8 3.0 Operating Plan 10 3.1 Location 10 3.2 Equipment, Furniture and Fixtures 10 3.3 Environmental Compliance .. 10 3.4 Employees 10 4.0 Financial Plan 11 4.1 Cash Flow Summary 11 4.2 Financing for the Business 11 4.3 Breakeven calculation 11 5.0 Action Plan ... 11 i. Cover Page In addition to the words "Business Plan", your cover page should clearly identify who you are, your company name and how you can be contacted. Consider making it stand out by using images of your product/service in action. Your Cover Page should include the following: Company name Address Telephone number and Your Name as contact Date It might also include (if available): E-mail address Website address Fax number Company logo Picture of product or service in action ii. Table of Contents A reader may often use the table of contents to skip to the part of your plan they are most interested in. Therefore your table of contents should clearly outline the core sections and subsections of your plan. Wait until your business plan is complete to add page numbers. iii. Executive Summary The executive summary is the most important part of your business plan. It is where you grab the attention of the reader by summarizing the highlights of your business plan in a short document. Succinctly state what the business is about and why it will be successful. Don't assume people will read your plan cover-to-cover. It is a good idea not to write the executive summary until your entire plan is finished - that way you can select the most relevant information to be included in your summary. The Executive Summary is: A concise one-page summary of your business plan Written when the rest of your business plan is complete. The Executive Summary contains only the critical parts of your business plan and does not contain any descriptive information. Inform your reader about all the critical issues of your business but not the background information. The Idea Your idea and describe the product or service The Vision and Objectives: My vision is In the first year the business will My long term objectives are Management and Organization Business Form eg: proprietor, partnership or incorporated company The qualifications of the owner to run the business The location and hours of the business Markets Describe your Target Market State the results of your market research Identify your major competitors Summarize how you will respond should major threats to your business materialize Summarize your sales strategy Identify your sales projections. Operations Describe major suppliers and specialty materials The number of employees you will require and how you will source these people Your production costs Your operations start date and one or two of your critical milestones Financial Information In the first year, my business is expected to generate gross revenues of $....., with projected expenses of $. resulting in a cash surplus of $.... . I will contribute a total of $ .. to the business. I have negotiated a loan of $ from xxxx to finance the business. My estimated breakeven point is xxxx. 1.0 Business Environment 1.1 The Environment Describe some of the trends in your industry, along with the growth prospects of the industry. It is important to summarize the various sectors within your industry since this will set the stage for the description of where your company will operate. Your Industry Overview should cover the following: What is the total size of your industry? (potential sales, number of customers, etc.) Are there seasonal factors that affect the industry? Describe any trends that affect your industry (eg. interest rate sensitivities, government regulations, seasonality). Are they increasing or declining? What kind of long-term outlook does your industry have? The Nature of Operations of our Enterprise You need to identify what stage your business is at, and you need to clearly visualize the process of creating your product or delivering your service. Are you still in the thinking or idea stages, or are you already manufacturing your product or developing your service? Be sure to consider the following: How will your product or service be made? Describe the workflow in the creation of your product or service.  HYPERLINK "http://www.royalbank.com/sme/te/c_griffiths.html"  What are the problems that might occur in the development of your product or service? Have you created a checklist to ensure these problems are discovered? Outline which industry associations you will be or already are a member of. Are there industry guidelines that you must follow? Are there government regulations that you must follow? Have you contacted these necessary industry associations? HYPERLINK "http://www.royalbank.com/sme/te/p_silver.html"  You should also show an understanding of the process of manufacturing your product or delivering your service. Be sure to consider the following: What are the basic requirements for your business? Consider land, equipment, office space etc. If you own or need land, buildings or equipment, you should explain what it's worth or costs, how it is to be financed (e.g. bought or leased) and why it is vital to the success of the business.  HYPERLINK "http://www.royalbank.com/sme/te/a_tkach.html"  When can you start producing your product or service? How long does it take to produce a unit or a set number of units of your product? What factors can affect your anticipated time frame for production (e.g. rush orders, material shortages)? Will you make or buy the components necessary for the production of your product or service? Why? What will you do if the demand for your goods or services fluctuates?  HYPERLINK "http://www.royalbank.com/sme/te/c_wilson.html"  Have you conducted feasibility testing on your product (i.e. tested the process, prototyping and pricing)? How will you keep track of inventory? Will this be computerized or manual? Do your clients require you to provide assurance of consistent levels of product/service quality: do you plan to institute some system of quality control measures? Demographic, economic and cultural factors Who are your customers? Describe what you know about them and their demographics. Major players in our industry (suppliers, distributors, etc.) 1.2 The Market Results of Market Research You need to have an understanding of the size of the target market for your product and the niche you are trying to carve out for your business. Explain the type of person or business that is likely to buy your product or service and how large this market is. Be sure to describe your direct competition, but don't forget your indirect competition. Your indirect competitors are the businesses that sell a product that is not the same as yours but could be used as an alternative by your customer. For example, if you want to open an ice cream store, your competition will not only be other ice cream shops, but also the candy store down the street that offers an alternative to satisfying your customer's sweet tooth. Give a summary of the major trends in the marketplace. You'll have to do a lot of research to complete this section and it is important that you credit your sources since this will add credibility to your facts and figures. HYPERLINK "http://www.royalbank.com/sme/te/l_lewandoski.html"  The Target Market section should cover the following: Outline your target market. Include demographics statistics such as their age, gender, where they live, income etc. Also explain the psychographics of your target market. What do they have in common? What motivates them?  HYPERLINK "http://www.royalbank.com/sme/te/b_topping.html"  Estimate the total size of the target market for your product or service in terms of gross sales and units of product or service sold. Products & services Your marketing strategy should communicate what makes your product or service unique. It is important to describe both the features and the benefits of your product or service. Features are descriptive attributes of your product such as the colour, weight, etc. The benefits describe what good things the customer will enjoy by using your product or service (e.g. save time, save money, feel better etc.). Your Products/Services section should cover the following: What is the one thing above all else that makes your product or service unique?  HYPERLINK "http://www.royalbank.com/sme/te/s_houle.html"  What other features does your product or services have? Consider packaging, quality, price, service, etc. What benefits will your customers enjoy by buying your product or service? Will they save money, feel better, be smarter, etc.? Pricing & Distribution Plan What price structures (mark-ups, commissions, etc.) and distribution methods (wholesalers, agents, MLM, etc.) are typically used in your industry? 1.3 Risk Assessment Identify Business Risks Every business has some degree of risk to it. It is important for you to think through and outline possible risks in your company. This will demonstrate that you understand the risks and, to the extent that you can, have made allowances for them. Remember that the most important reason for writing a business plan is that it is an important tool to help you start and manage your business. Feel free to incorporate all identified risks within their respective sections of your business plan and make them clearly understood by any prospective reader of your business plan. For example, you can discuss human resource risks such as not being able to find skilled labour. Be honest about your risks and take them seriously because you can avoid many problems by thinking ahead.  HYPERLINK "http://www.royalbank.com/sme/te/r_glickman.html"  Consider the following: What risks do you face in producing your product or service? What risks do you face with the marketing plan you have outlined? What human resources risks do you face? Consider your management team, advisors and your employees.  HYPERLINK "http://www.royalbank.com/sme/te/b_macdonald.html"  What, if any, environmental risks does your product or service face? Do they conform to environmental rules of government, municipality, etc...? Planned response Detail how you plan to minimize or address the risks inherent to your business. For example, how will you respond if: the demand for your goods or services decreases? the number of competitors increases? your major ad campaign turns sour? your key employees quit? you were to run out of cash? Where else would you go? your major supplier has financial difficulties? What other suppliers exist? 1.4 The Competition Competitors and type of competition Summarize your competition. Includes estimates of their market share, and your sense of their financial health. Compare their product or service to yours in terms of quality, price, service, warranties, image, etc. Include both your direct competition and your indirect competition. Competitors strengths and weaknesses Think about what strengths your competitors bring to their market. Also, what are their weaknesses? For purposes of analysis, it may be useful to compile the various points in bullet form, arranged in an appropriate tabular format, for example: Competitor #1Competitor #2Competitor #3Strengthsexperienced staff open latehigh traffic location open lateregular customer promotionsWeaknessesweak product selectionhigh minimum order reqmtpoor customer service Conclusion: our competitive advantages How will your company excel against the competition? Is there a particular niche not served by your competition that you can predict would allow you to be viable in the long term? Is there a unique product line or special service characteristic that will differentiate you from other similar companies? 2.0 Sales & Marketing Plan Your Sales/Distribution Plan should detail how the transaction between you and your customer will take place. It should include a discussion about how you plan on selling your product or service and it should outline all of the different people and companies involved in getting your product into the hands of your customer. You should explain in detail what type of distribution channels are available to you (account representatives, sales people, Internet, delivery services, other companies that will carry your product) what benefits you will have by choosing them and the length of time it will take to get your product to your customer. Don't forget to summarize your returns policy and describe any warranties or after-sales support you will offer customers. 2.1 Our Customers How will you distribute your product or service? Will it be by mail, through a wholesaler, through retail, through a Website, an independent sales representative etc.? Outline all of the players or technology involved in getting your product/service to the end customer. HYPERLINK "http://www.royalbank.com/sme/te/e_palter.html"   How can customers pay for your product? What credit terms will you extend to your customer? Include any discounts you will offer for early payment or penalties for late payment. Tabulate the names of your major customers that you plan to target, together with the payment terms you will offer them, and the types of products or services that you forecast they will buy from you. 2.2 Our Suppliers Who are your suppliers? Where will you get the materials to produce your product/service? How much do the raw materials/inputs cost? Have you negotiated terms with suppliers? Do you have alternate suppliers if one doesn't work out? What are their prices, terms and conditions? Tabulate the names of your major suppliers that you will be relying on, together with the payment terms they will be offering you, as well as the types of products or services that you will be procuring from them. Sales and Marketing Plan Advertising and Promotion Your Advertising and Promotions Plan must detail how you are going to communicate to your customers and prospects. There are many ways your business may communicate including advertising, public relations, brochures, a Website, trade shows, etc. If possible, include an example or mock-up of your communications pieces. Your Advertising and Promotions Plan should cover the following: Describe how or if you will advertise your product. Include what medium you will use (i.e. direct mail, outdoor signs, Internet, trade shows, telemarketing, newspapers, magazines, radio, television, etc.) How much will this cost? How much business do you anticipate this will bring in?  HYPERLINK "http://www.royalbank.com/sme/te/d_matthews.html"  Describe what plans you have to generate press for your business. What type of media will you target?  HYPERLINK "http://www.royalbank.com/sme/te/k_staples.html"  How can you get some free coverage? What kind of marketing material will you produce? Include brochures, sell sheets, business cards, etc.  HYPERLINK "http://www.royalbank.com/sme/te/m_durocher.html"  Packaging: how will you package the product or service for maximum marketing value, while meeting legal requirements and safety? Will you use special promotions eg. Grand openings, introductory offers, coupons Will you use public relations eg. Sports team sponsorship, supporting causes to show you as a caring business? Will you have a Website? If so, describe how you will use it to market your business.  HYPERLINK "http://www.royalbank.com/sme/te/j_maccleod.html"  What will your personal selling strategy be? Does it involve product demonstrations or prototypes? What other forms of marketing will you use? Consider trade shows, telemarketing, etc. Pricing and Distribution An important part of your strategy is determining how you will price your product or service. The secret here is to establish a reasonable base price that will enable you to make a fair profit. You may believe the easiest route is simply to set your prices in accordance with those of your competitors. That's not always wise. Before you set a base price, you have to look at your own objectives and special considerations. The Pricing Strategy section should cover the following: What is your base price and how did you arrive at this figure? Provide a brief summary of your fixed and variable costs.  HYPERLINK "http://www.royalbank.com/sme/te/d_loney.html"  How are similar products and services priced? Explain how the price of your product or service will compete with market prices. If your price is higher, why would a customer choose your product? Do you offer superior service or a higher quality product? If your price is lower, how are you able to charge less - is the quality different, is your production process more efficient, do you sell in large volumes?  HYPERLINK "http://www.royalbank.com/sme/te/j_gould.html"  What do your costs include?  HYPERLINK "http://www.royalbank.com/sme/te/c_carter.html"  Are you offering discounts to students or seniors or for those who pay in cash rather than by credit? Customer Service Policy Are you allowing trade-in, a layaway policy? Describe your return policy, service guarantees and/or any warranties you intend to offer customers. What after-sales support will you offer? Will you charge for this service? 3.0 Operating Plan 3.1 Location Size and Capacity How much square footage will you need for production, warehousing, and sales/administration? What type of municipal zoning rules will you need to adhere to? Advantages and Disadvantages of Location Do you need to be located close to population centers and established transportation routes, or will you be able to be located in a less expensive suburban or rural location? Are you a location-driven business, i.e. would you need to rely on the visibility offered by a location with plenty of walk-by consumer traffic? Ownership What will be the structure of the company, both in terms of operations, and ownership? Will capital investors in the company also need to play an active, or passive role in the companys operations? 3.2 Equipment, Furniture and Fixtures Equipment Required for Start Up Do you foresee future dollar expenditures, which are related to company expansion over time, or maintenance of initial delivery capacity? Technology Requirements Will there be any special technical equipment that will have to be installed at your business site in order for you to be able to provide the goods and/or services you will be proposing to the marketplace? 3.3 Environmental Compliance Are there any environmental factors that need to be taken into account related to the present state of the property, and how it was formerly used? Will you need to obtain licenses or determine the emissions limits as relate to your planned use? For example, will there be disposal issues arising from wood or chemical waste? 3.4 Employees Do you plan to hire employees, and if so, how many people do you require for your business? What specific skills do these employees need to possess? Is there sufficient local labour? How will you recruit people if there is not? How much does this labour cost now? In the future? 4.0 Financial Plan 4.1 Cash Flow Summary The old saying that "cash is king" is true. Simply put, without cash, your business can't operate. A cash flow statement is a reflection of how much money your business has at a particular point in time. If your cash inflows (collected revenue) exceed your cash outflows (disbursements), your cash flow is positive. If your cash outflows (disbursements) exceed your cash inflows (collected revenue), your cash flow is negative. A cash flow statement enables you to see where cash is low and when you will have a surplus and should be prepared on a monthly basis, or at minimum, quarterly, to allow for proactive management of any changes. The key is anticipating - and planning for - these fluctuations. HYPERLINK "http://www.royalbank.com/sme/te/l_goren.html"   Although your cash flow and income statements appear to be similar, there is a very important difference. Your cash flow includes details of the time when revenue is collected or expenses are paid. Avoid the following common mistakes when preparing your Income Statement and Cash Flow Statement: Projecting overly optimistic sales growth - most businesses grow gradually  HYPERLINK "http://www.royalbank.com/sme/te/dave_cook.html"  Ignoring seasonality - is your business busiest in the summer or winter? Underestimating increases in expenses or cash outflows that come with an increase in sales Assuming that collections will always be made in 30-60 days 4.2 Financing for the Business For the upcoming one or two years, what amount and types of investments will you need to make in order to support the projected sales & profitability levels, or perhaps even future expansion plans? Dont forget to consider the investments that will have to be made in the areas of inventory, research & development, equipment upgrades, leasehold improvements, etc. 4.2 Breakeven Calculation Calculate how many units, or how many billable hours of service, you will need to sell in order to cover your fixed overheads, and variable costs associated with delivery of your product or service. [ INSERT HERE your HOUSEHOLD and BUSINESS CASHFLOW statements-supplied by CFDC. ] 5.0 Action Plan Between now and 360 days after you commence operations of your business, detail as specifically as possible all the critical actions you need to take to ensure that the business gets started off on the right track, in the order you need to take them. [ Your Business Name here ] BUSINESS PLAN 2002 - 2003  DATE \@ "M/d/yyyy" 3/11/2005 Table of Contents i. Identification ii. Executive Summary 1.0 Business Environment 1.1 The Environment 1.2 The Market 1.3 Risk Assessment 1.4 The Competition 2.0 Sales and Marketing Plan 2.1 Our Customers 2.2 Our Suppliers 2.3 Sales and Marketing Plan 3.0 Operating Plan 3.1 Location 3.2 Equipment, Furniture, and Fixtures 3.3 Environmental Compliance 3.4 Employees 4.0 Financial Plan Cash Flow Summary Financing for the Business Break even Calculation 5.0 Action Plan 6.0 Appendices i. Identification Legal name of business: [ Your Business Name ] Trading name : [ Business trading name ] Address of business: P.O. Box , BC V0N Telephone: 604-88x-xxxx Form of business: [Proprietorship, Partnership or Corporation] Industry Sector: [Manufacturing, Services, Technology, etc.] % of sales that go to exports: xx % Year started: [Month] 2002 Executive Summary The Executive summary is: A concise one-page summary of your business plan Written when the rest of your business plan is complete. The Executive Summary contains only the critical parts of your business plan and does not contain any descriptive information. Inform your reader about all the critical issues of your business but not the background information. The Idea Your idea and describe the product or service The Vision and Objectives: My vision is In the first year the business will My long term objectives are Management and Organization Business Form eg: proprietor, partnership or incorporated company The qualifications of the owner to run the business The location and hours of the business Markets Describe your Target Market State the results of your market research Identify your major competitors Summarize how you will respond should major threats to your business materialize Summarize your sales strategy Identify your sales projections. Operations Describe major suppliers and specialty materials The number of employees you will require and how you will source these people Your production costs Your operations start date and one or two of your critical milestones Financial Information In the first year, my business is expected to generate gross revenues of $....., with projected expenses of $. resulting in a cash surplus of $..... I will contribute a total of $ .. to the business. I have negotiated a loan of $ from xxxx to finance the business. My estimated breakeven point is xxxx. Business Environment 1.1 The Environment The nature of operations of our enterprise Demographic, economic, social and cultural factors Major players in our industry (suppliers, distributors, clients, etc.) 1.2 The Market Results of Market Research Products and services Pricing and distribution Plan 1.3 Risk Assessment Identify Business Risks Planned response 1.4 The Competition Competitors and type of competition Competitors' strengths and weaknesses Conclusion: our competitive advantages 2.0 Sales and Marketing Plan 2.1 Our Customers Name and Address Terms of Payment Products or Services Bought From Us Home Depot Net 30 days Vancouver, BC Revy's Net 45 days Vancouver 2.2 Our Suppliers Name and Address Terms of Payment Products or Services We Buy Cash on the barrel 2.3 Sales and Marketing Plan Advertising and promotion Customer service policy 3.0 Operating Plan This section is directly related to the day-to-day operations of our business; that is, where it is located, the equipment and the technology required for the operations, our involvement in R&D and in our environmental compliance. 3.1 Location Size and capacity Advantages and disadvantages of location Ownership 3.2 Equipment, Furniture, and Fixtures Equipment Required for Start Up Technology requirements 3.3 Environmental Compliance 3.4 Employees Employee #1 Job Title: Qualifications: Key Responsibilities: Employee #2 Job Title: Qualifications: Key Responsibilities: 4.0 Financial Plan Cash Flow Summary Financing for the Business 4.3 Breakeven Calculation 5.0 Action Plan The main activities we intend to conduct over the next two years in accordance with our financial and sales and marketing plans are: Action: By When: 1. Complete Business Plan and get approval for SE /2002 2. Loan Financing Approved /2002 3. Lease Agreements executed /2002 4. Supplier Agreements in Place /2002 5. etc. /2002 6. /2002 7. /2002 Appendix Supporting Documents Attached to the business plan are the following documents: Cash Flow Projections Purchase orders/contracts or letters of intent to support forecast Resumes of key management and employees Agreements of purchase and sale for realty or equipment List of available assets to be used for collateral Copies of existing loan or lease agreements . . PAGE  PAGE 11  #$,vwx% & ; < \ ] n o ƵzrfZfZfZfZfZfZfZfrfZfZfZh:mB*OJQJphhV B*OJQJphhV OJQJhV CJ OJQJhV CJ OJQJhmH sH (jg?h>Mjh>MjOJQJUhmH sH hV OJQJhmH sH  hV 9CJHOJQJhmH sH hV B*CJ`phhV B*ph*jhV 5B* OJQJU\^Jph3f!hV 5B* OJQJ\^Jph3f#  !"#%&'()*+, $ Z^Za$$ a$ $]^a$ $]^a$[$\$ $[$\$a$Fr`r,Vmw = > ^ p [$\$` ! 0d@^`0  ! d@  ! d@ $ Z^Za$ " 5 7 M h  ? & Fdd[$\$[$\$ $[$\$a$ ! 0d@^`0  ! d@  ! d@ ! 3 4 K L f g +3q{2lmȾȰȦxkxkxhV 5OJQJ\aJhV OJQJ!hV 5B* CJOJQJ\ph3fhV OJQJ^JhV :CJOJQJhV CJOJQJh:mCJOJQJ^JaJhV OJQJ^JhV CJOJQJ^JaJ!hV 5B* OJQJ\^Jph3fh:mB*OJQJphhV B*OJQJph*? E l { !Rpq{ & F, & F+$a$[$\$ & Fdd[$\$ & Fdd[$\$23u @ [q & F( & F) & F* & F,m -.D@s3 & Fdd[$\$ $[$\$a$dd[$\$[$\$ & F-  ,-CDnobc? @ { } !"¯݋xlZZZZZZZZx#jhV CJOJQJU^JaJhV CJOJQJ^J%hV 5B* CJOJQJ\^Jph9l!hV 5B* OJQJ\^Jph9l%hV 5B* CJOJQJ\^Jph3f%hV 5B* CJOJQJ\^Jph9lhV OJQJ^J!hV 5B* OJQJ\^Jph3fhV CJOJQJ^JaJhV OJQJhV 5OJQJ\aJ#3~@* 6!!""Y"Z""""""%&& & Fdd[$\$[$\$ & Fdd[$\$""X"Y"""""u&v&&&'' ( ((((**+ ++,,,,,,±’vjvjWKvhV CJOJQJaJ%hV 5B* CJOJQJ\aJph3fhV CJOJQJ^JhV OJQJ^J#jhV CJOJQJU^JaJhV CJOJQJ^JaJ!hV 5B* OJQJ\^Jph3f!hV 5B* OJQJ\^Jph9l%hV 5B* CJOJQJ\^Jph9l%hV B* OJQJ\]^JaJph9lhV %hV 5B* CJOJQJ\^Jph9l& ((((@*|* +v++,,,,,070u00_1122 & Fdd[$\$^ & F dd[$\$[$\$ &dP & F dd[$\$,,//0011[1]112223333344 5 5 5666777@8^8_;q;<<<<<<Ǫ㈗uehV 0JCJOJQJ^JaJ%hV 5B* CJOJQJ\^Jph9lhV 5CJOJQJ\^J%hV 5B* CJOJQJ\^Jph9lhV CJOJQJ^J!hV 5B* OJQJ\^Jph3fhV OJQJ^J#jhV CJOJQJU^JaJhV CJOJQJ^JaJhV B* OJQJ^Jph3f'2y2222 3B333333344 5 56666!6/6 $$Ifa$$If &dP & F%dd[$\$/606:6L6V6l6v66\VLLLLL & F&$If$IfkdM$$Ifl    \h:," t0    64 l / a666666hbXXX & F'$If$IfkdN$$Ifl    \h:," t0    64 la666677A8^8_8hff\ffWN[$\$$a$ &dPkdO$$Ifl    \h:," t0    64 la_8^;_;r;<u=>>Q>R>>>?i?j?@@A@Z@[@u@v@AAXC & Fdd[$\$ & F. & F#dd[$\$ & F dd[$\$[$\$<u=>>P>Q>R>>>>>??h?i?j?@@A@t@u@CCTCVCCCCCDDDDkFlFFFgGGGGIIJJKKKKLLNLPLL؞!hV 5B* OJQJ\^Jph3fhV B* CJOJQJ^Jph3f#jhV CJOJQJU^JaJhV OJQJ^JaJhV CJOJQJ^JhV B* CJOJQJ^Jph9lhV OJQJ^JhV CJOJQJ^JaJ3XC"DDLEEFFGfGgGGG*IdIJKRLLLLeMMM & Fdd[$\$ & F dd[$\$[$\$ & Fdd[$\$LLMMMMMMMNNNOOPPPPPQdQQQRRRRSSTT,TU4U5ULUMUXXKXLX㼸㩝㩝㼸㝩ٝٝygg#jhV CJOJQJU^JaJhV CJOJQJ^JhV 0JCJOJQJ^JhV OJQJ^JhV CJOJQJ^JhV 5CJOJQJ\^JhV hV OJQJ^JaJ!hV 5B* OJQJ\^Jph3fhV OJQJ^JhV CJOJQJ^JaJhV B* OJQJ^Jph9l(MMMMMMMNNNNOOPPPPPPQQQQQQRR[$\$[$\$$a$RRRSSTTTUUU4U5UMUNUPXYyYZOZZZZ [ [ & Fdd[$\$[$\$[$\$$a$[$\$LXMXNXXXYYZZZ [ [z\\]]^]]]^^^__+_,_5_6_7_8_:_L_N_пЬРРЅvnnen_Tht`5CJ\aJ ht`aJ$ht`mHnHujht`Uht`5CJ$\aJ$ht`ht`OJQJ^J!hV 5B* OJQJ\^Jph3fhV CJOJQJ^J%hV 5B* CJOJQJ\^Jph3f hV 6CJOJQJ]^JaJhV CJOJQJ^JaJ#jhV CJOJQJU^JaJhV 0JCJOJQJ^JaJ [y\z\\]]^]]]]]^^^^^^^^^^^^^^$a$gdt`gdt`  !gdt` $dd[$\$a$dd[$\$[$\$^^^^^^^^ _ _ __________8_:_L_M_N_`_a_p^pgdt`gdt`$a$gdt`gdt`a_w_x________`$`B`C`V`d`````````aa$a & F21$7$8$gdt`gdt`p^pgdt`N____C`V```a4a5aIadazaaabbbb2d*\ht`56CJ\] ht`6]ht`56\ ht`6 ht`:ht`5CJ\ht`5CJ\aJht` ht`5\G$a%a4aIaJaKaLa{aaaaaaaaaaaaa0bmbbbbbb  gdt`gdt`$a$gdt`p^pgdt`bbbbbbbbcLc1d2d*\ ht`5\ht`TkkWkok}k~kkkkkkkkklll l l'l(l)lClDlElFlGl_l`l ,Bgdt`gdt``lvlwlxl_m`mmmnmmmmmmmmmmmmmnnnnnn n=n>ngdt`$a$gdt`>n?n@nNnOn\nhnynnnnnnnnnnnnnnooo7o8o & F01$7$8$H$gdt`$a$gdt` dgdt`gdt`8o9oJoKoooo pEplpppppppppppp%q&q  gdt` gdt`gdt`$a$gdt` @ l !&gdt`&qrArDrErFrOrPrQr]r^r_r`rarh]h&`#$  gdt` & F1  1$7$8$H$gdt`ErFrGrMrNrOrQrRrXrYr[r\r]r`rarht`0JmHnHuht` ht`0Jjht`0JUht`CJOJQJ^JaJ# 01h/ =!"#$%g?Dd1 g N  C *Aj01494812>r)k"P}Ka>D `!>r)k"P}Ka^F 3?!g>xeUײ׬;Awwww ܥqwwwwN,k5@x3θޟ/{)5kv{6a=!,"JIkkq dtqp|[Oyy->忞:/.OkĕҤp4i]i6WK3z5YSMZhjך14 N =7< ac2gs'T֚lRknJ󺟵[Ez-6iY˻ZmӪnVZnց@3h~6|mϘ1'-ڟH^2]Bu)1n>s]:nNusT':Ν1rE:a:=ҁ/^h?F}^YOC"CtbY7ϺԺ: :C!( TP jBm?Ah mtd.YCsJG@YCA+rAV+[Y _JJq.pf1bu︫Z=ׂ w'&}^<+9yfGI(uPӻ}c'CqMU\l"[1JX#<7Wx7K{37C_x7M{S7E&-o^D=I8MCN`﯁U 3YkL ?Fʾa 2:!_{h]P `*̆V[\A85pkDzH=O̫^kxտ*@mUt\Ys4j"W(I;km-~l;FkԒhK$䳶RH(` ՕlS`0Ct!Mu{#obrLJI%卫']whWPR5n6B3p37 0͔0͒0͖0͑0͕n,re[ +B 5nwKd3lsKe[.{ V!*rܭArέn\q*v~nԆꜳ2-KB1tQ|'7zY]#_}&{WX<:D.r'x'}[J3=C Utalvl vKkGTvKnv{ m߶zl{m~¡ Vxb)zMu^{otd͍9t3qt) gKqĜ9G>b/L~¢7%zϲ9{'7{)g{"[?ew_vzwew[y7w 杗r;)r;*[~+?])O.,M _u"<|<-Dd䚔䜴䟌䡬䣜|BPVjA]4_ z鿺 ~}NW.k@ۊKiXcNӱx:]nu[DZk/n~#]&"޷Tʲ+*Im%[r#?C*ˤItoIo ?h?NL?.s2W~w_9z_mz?zƿggzv ?@f;~ݯivoo^vf۟chk]?l 6ӿb;6lWh!~}?_͏~6?'NnרּĊ7* ;VYu;ZMW)x?U0Vk9Z_)9No*/LO1f$H>eycG/*RfS j{lJ  S,FGΫ䦝!:& GhsV_*B,[MM?rq׻R>Q{e_o^DzewOxewD;#P!H?oHWxMWCZzGx饡HxѥR{z]*_yVl75^ׂk:x5\gr}n΍^\7͋҅/xk{n{g+u׋1դoQ]/:tspS{~tp[_B^ Z$rr/w&)}V{U'˽0j$YŔy^ԁZU_y_uJEX;?>U _* K4~ɍoྲrotej49w;N\<֋O#k =|l±g)>HY"4"-h:ޢ$-β8:B^Z"]agKk-nԺˠ,lraˣǬzڊY+筴^z*u7ޱ^Ck>Ԛsk/:;~g_lzp?V}Lְ4 G4T#+ Tk4N4Nј>8G4?u߂?4+x|,ql?cw>կKJ I-RYt?-d~fȎ傼/~1 ~`_̯n9:/VFɚGki:+j/=>G60o#6dl]vfYgm~ev̖a[ign[o;lmmVd,f;dsb ;nSXeq:ΰ984]ٮZREvӚ Y5bUINmn#7]^j݉]tuE^sxtkSa1d$`$UׁVU)z[EAJD`%-VTX\![PX~e*D[Y.-KZ-jٵQ*eR~*RY܇pNamT$JdIT%$ ,G2YWZH*k(ɭ$K|+M[ZVbz c)IXFs SֿU}.P=W[޺ʵ|A-=zO7_i"tvj1dƖX̤df!kA6lRK+~*Gq9M圶K"״ٸ!@G&gW{$>Q]"Vbψ$5s8+ߢÿ>!IQ 2KvI%_pNEn nIC3Id ;g }qT̝]b>,/=]]R}lrZ*2)-ӹWK-9" % -LI3;#I6i.q)4SRz&<6n-b%`1R-X,Mn<5ZrðAm_yz@W`+|pJkgW]qU8)K`E%,^;ҳI4$-3%JIĿ]ܠQ9c89%7;cHSɊkW]g*sjxf]H=\rk+]9Ip9)+<}C3GH9p堛*>7P%( z^o>8HD9mw6hk1:Inbuĵ풑ke;umL}ܓѡDPPP"U((N(;^KxO<;pE8g4ݰ6I[*GƞzЙ&7qSu+\~-@6^JB^ !&Ć~ 濾Ԑ2:2:WF&WV7 *m6y>4tukO{]7}o!7B:=&qs`;_"_S!Ä%D"aQQ*00 _c0)4Xfz2KfJ6`9ڼ ScѥrxV%':J%5-JJ K:Kj ċJG']i0 K][PXM /_ƃ 8 g pp ̜ް;?G)F[xDbjVM=+!iR,>9֟Z5KK-}\JxԲIX%jd5yЗ5m'cZkzf4u#{jFlHqҧ)gҫ͡W[rCԼ7KQ_!~^79G<=;FvSJ~.0Q~`)FάD t8t.ӯ]NtSQOn tN/RЧtWϵ=t`oiH]I28q MU=Q_,$Dʷmv d̐r@oەPj@o BkWBooýnwMY;sx}qw;N{'Eﴻyg_9;>zK.좻..2;.s]QЕq\%tO]}5q\+up]7qPyŗoBh@KGe*(ėߩSNQ8JrH"~j*;vHtJzeU#OS,fY$ e>,iT2'P鏓4A0's 0MqƕaL9ޫ( M BMP!5iČh) Bՙ;U/f2QEq4 , yVj)dle/~Rʳb; {E u*[pyt| >;x/9u]qE(g$Qd@3Ldu6z DpZ;KTP?Oq pN9YG6HOVʊd;uN[ZpHcz]c Un;h>#n) (B?s[fNJ$MENJ[J|ꍄd2*=ґa2i/eEKT0٨8J2SzK55x]S#}4Y"&g|)%賊W|_ ӱ>RZiyɬU$֐4t*)ohcdN#wg@g˧Vp~]GoeBe$7;f'6p K/EpK<%]zR$ӗh孤ҏHiz5ͨ5FCsiͫ &"FKi-ˈChbhQ i=-F\-ьJk;FheB]ko=Hk0K樧cN`m3=G|4U.UڒђЊ\КFwmKh(v t Kt Kt DŽkB!2C!D_ ^H!҇Cm!|"Z[]k c-w?-1UeuK֬D)>eد2EBdȗW]hNdF~Y2sL j:Μ!{&0CSYSdMq)q%֑ҋnXN7.]A:aa!Bki?I'[b͵4J me;ZDhAV:b-D6^-6}-ӏX5*W#};DQ9m(g֚r~ r8wc攭xFh /^/jBtrR}J}wnz#MJeָ{g{Q#Ax F/B~7t?ѱON>0JK@;-^S~ v+&EvtM),O5>:֢RjRzՓ2JYBYkh/孓TchT0H*SWRFXM0BX"lհNFa'p Ɲpuzw D7g kA >c1D X{Y7uX d0T,SDEb<ۊE72] &SL*Lޚ,O/)cx@qGgP̠ʙIE7d6u9jNA dl YKZS.KUV*2*dUPFbV?"e`؉J$aD~S{FaU2k%-ԥ 53*T$o)c,ٸ&ٸ~܀Yka*.Եk`م|;[&Nӭ4k8jUXˑt)UR}-fEo.DJ SC}2 Ax(d.O퀧eV3.f/m|mK8K T'VËBe(eP=BP9!+^ ҡ$B,!2a +TWޯ;BSЇzKt wy^_8G-;OÌ:@+3vCdv}[nb~"ݖb D$~EF;m&xjEt:K](]: Ttnav::aӡ={WEz^{e {g}>': W{!D AHBJ !d:i>, QغjQ(P+*o=lmX ,b1LClV?Xl0Z*v)Ϟ*DRֆ筴y 7gxVs7&6Ԋ@X}i=hxފx/;[#ov'vCE2Vn[ӱҕe+%x[:\ u&hniŌ!lU%#vxWcִDx +-lv [Zq."S VטL[+ G Aa(fa%ϱX;VzO+<#?#VE;[i$A2CtDL2F,2GL|IJbg?iRKGDnFIFKf*Hv-Bn+Av-C|DddѕdP2ֈW1U[VY8ka̖̖͂ܙ}ӓ GJȕl\=97.,6/&8u֒ԌԈ36ZK>sUG&*ʢݽCoN^g_/5pgϹc89:d欧8O;Uv}$GKe*  Qp^_ ]o"LSpˉkCjML ?87wz*:.mGKjW%<'dG{@}:__PｰyHn .@tl/:WQ(\dl.26ْn n35#rTٸٜl,[j(7\.zÕn-n5fCn)g G>:Eu{{Sujou>3Y?|I/2uwpgkZwk6iD]ۀ}Sr3Yߓ??>ba)`q_4;g 9KΔ%㌉9kdž!^£]yA]WSdBPLIJ~nstEǸ:mInNut[jV|GuKu[K<]f 7CW)&n,n( 5/ny54g|z#`ݪ_}ʳ_-őBȗ9s#o.΁9G6Γse|9g&ΛsgFPjC WPWX'?aݜ}2_FMi#%$Gdȗ9!oBs'bs؜76c#7_qO}Goߣ1L^#[žrl@ȵ#/Ȼ cϹp=Ĺk|9h-Ӽ+\Is+l44)8qP3FrB^^p 0c1sJZZ˵ԚPVZٵh Qٍ=Yrs0{,n4'LM树-u+`U'n-V!27s`ZMf 7Fp 04CsCMط-طa&i'7MwOÚ| #b sNc0ro92۝ɬ3Mq3yF5AύӾǍ!=;t^+ZhwT+z;U,9ە;bǹjxP%<uٷ8c"Y FA(E(~ aL-ա*+ZʰfIWր=qVա kUb.?zay>7sa#X+k._b3 ,ZX3`9N~ԉọy6+ߺa,LBio=9y>+>6} .] ]˟ykZ]z1 2Sd*r_;*DJ谊+U.b.{%50&@d^-&TcJZ9$W?ˇ]ƾrckٱlDV|# lc.$7~C-ߔr]Y>푩-Q FyuJM)߯bZX$׿ ;8?𩙌sϺx6RĮ*kiu_H~B/{$UWWd2ȥ{;nK*;]UYH'J:5ABV !8 $"\kp=x/xz-|`O"lm~,Th\Im?J%.%tQ~)Dp`T|Fg 峞OGt7~}^w;!ouZWK])/t<ӅT y塎:ZBE,Ԟ5_֎rQ9m)kS9?q'GjO+-?rlI :- ?k> ܲBs2.K4,L2_lM-ӃeTib e~/4 82@cI_)4tרY#KF>fKo8/oB&~~3 k+*T]Z}R_.>vNtQ }Yq KpY8'crm{B[KO#7KiMxyF37\! r="o]smk)]S?xRKDI% #$RL"K!*$$đOJI%IM,){I;YIv$V "١;`2ޕ72UGH_5 9ySZ-Jnvru\r%\?9i7LNQr܍$9r͗hWR?GQvm%>نh}$ znf^ֽϲ!YʷZQKy+e%:*&£0,Z JzH #IgE9yn4 dYb36Viy w?=蘒ż8/d"2Mf5[R\x/L*V_};߆%®{`BX NpZYNs_r^~U.r=ÜSH~ECX>o;nA o-2l+q.BO9 L)l2Qy/zrƮ:׊u[r΀F j,WSאDI*6^fibAm/}|HY '4P]kU9VZVv?c_D6C5Q0,Ռ@\M%4Q0L$xHO$_&ҕY J;"- ѱR(Y*Ad-eA?|Ddn n  C JA2CFDC New Logo 2003 Colorb ɯqHʼn{ ? n ɯqHʼn{PNG  IHDRV=[sRGBgAMA a cHRMz&u0`:pQ< IDATx^]=dEnHGv `͌S0ܿ o$`J "F&-Ff,bd2̞:O}uԭpўqS绪_{~>xOc w>S`_t:pgtW1YN.N( m:9~t:\> Xx  PAOì+]((->>Ch oq<st?,$:KYrݳgU )~z5@@bc!ϟM0|#4 -Wg߾_*n⇝X:Mdhd2,~?~2&S RR%z `OuFNxra9z# P o\ dt+}佯n}aWb8ՠ!/%*f9dmRagR& 7=PPK=sfMTy#?{O\Yo6Ǥ6SXd̆+莄SpSXH!mWΐ Mrg LV>6/fV{]\Ukg@1I;탢Y4I_SfXdNFG{x &ŎC`ŕy"UYCS[e*9/O:B*++0&B( h Ɇ_eXآs)bB ; r>#AZh2-V&I:J#uˢQtVbӁXI 2D^e!\׿@ {AE04-Ѓ=b:ڮuZz)3< vEHPiO1#M[ ?y&H#@3ULr4a@/jCҜYC]yZ;J4ys$-W<4MZ򾩌m{O7$ܻW6 ,]7V"kQY-{b4PϑD6 p wd6E!IWXErXrsA ߃7.Iv tw05X`{X w- %9hdFeBFPawreUXL4]Rɨ*޹vwg s%h4҃(6lp+Ńـ?Â!8{x4' ޘ o%SM&yqȪY%WE08T[;}jmF$Ir$Ƙ~˼ЂQ^ u9qU4V҃R<TbqWGBTk]ĢZ WRs=Ŷ&S)KЗKՏItqf˦oz_mFl%x=B✠Dlc7Ye>ytի3&މd &.u^5gC! 'h$֢8ѕ=gxԆЭݎ),?Y)fDE &cI'BR/zMi vrc+Ճ*xlS*4(No,KNB8Bs.jE/Tg%H9#ʔ-ܢ$d[}%ؐGfKXM-q5pƼy$'/ I";\AZ#kh[٦x @MV NS>mQV- )`a7+K${1TP?a+&?sUƕnȫa!B wd;Vi\ O@u=b6G}T4.A%̪Z 3`|(^#ДXid/šMϠ$%b8l5'fr7q>8ay'Ld)tW &5hݩi^JjeKRyBpO&ꦭh_#%\\$VNuVl2kܲ4hړaHsI4o%a,qwVM9gk@t"%5 ҋdN'dk5Ef)bg4"H$~QT 9.Oy77 /;:EJG dQQ kck+ YTj1;]%kd/ 2NUu> cıH,DSsIW%t2å/wFD@Ue2V`Y7$8Ubb'fkIoDԄQcPۋW@۩fv้v uL -гѾ#r?3SMZU-٬T`ơ%1 S7ZX@ymq`U; d# y!ƹ 3>m ηN|i.;Ͼ r"IpQ4+/пd_YMUȸ(NԐG={#fޥe'$8q=P@-3E NmP"Fo5?G>fpp@Ɯ^A,/*i>49$; HSXճv<j"[c. ybaȢWRƼX$ +"d1T7;m -0 טb~bi Is ZX`m0Eѹ>ϲǕh/~8.z^<m͇!H '0(Jx.U|0_j]F =7l}Gt;:,7œt-3:(0 $`?_y_ΣʵA=?i1z#k:dYE_Y ;{XX"vBVogN%6dn[3WP؀14>jUX~z1"{~uE ?*B*ph1bR^@R Normal (Web)dd[$\$OJPJQJ^JJOJ formheading156CJ\]aJph3fZOA"Z solid bullets" & F d!d<<aJ`R@2` Body Text Indent 2$ !H^Ha$ 56aJ>6@B> List Bullet 2  & FBB@RB Body TextCJOJQJ^JaJfC@bf Body Text Indenthdd[$\$^hCJOJQJ^JaJ\Or\ Bodytext $1$a$%B*CJOJQJ_HmH phsH tH pT@p Block Text !P]^P'9B*CJ OJQJaJhmH phsH POP head $1$a$"5:CJ$OJQJ_HmH sH tH 4 @4 Footer  !.)@. Page NumberH`H t`Header !1$7$8$H$CJaJaj  !"#%&'()*+,Vmw =>^p"57Mh ?El{!Rp q {   2 3 u @ [ q m -.D@s3~@*6YZ @"|" #v##$$$$$(7(u((_))**y**** +B+++++++,, - -....!./.0.:.L.V.l.v..........//A0^0_0^3_3r34u5>6Q6R6667i7j7@8A8Z8[8u8v899X;"<<L==>>?f?g???*AdABCRDDDDeEEEEEEEEEFFFFGGHHHHHHIIIIIIJJJJKKLLLMMM4M5MMMNMPPQyQRORRRR S SyTzTT]U^UUUUUVVVVVVVVVVVVVVVVVVVVV W W WWWWWWWWWW8W:WLWMWNW`WaWwWxWWWWWWWWX$XBXCXVXdXXXXXXXXXYY$Y%Y4YIYJYKYLY{YYYYYYYYYYYYY0ZmZZZZZZZZZZZZZ[L[1\2\<\j\k\\\\\\\\6]j]]]]]]^R^p^^^^^_2_x_y__-`c````````%a&a'aZa[a\aaaaaaaaaaaaaa b b b b!b"b:b;bf?f@fNfOf\fhfyffffffffffffffggg7g8g9gJgKgggg hEhlhhhhhhhhhhhh%i&ijAjDjEjFjOjPjQj]j^j_jbj00000000000000000000000000000000000000000000000000000000000 0 0 0 00 0 0 0 0 0h0000000000+ 0+ 0+ 000, 0q 0q 0q , 0q , 0q , 0q 000 * 0 * 0 * 0 0 0) 0 ) 0 ) 0 ) 0 ) 0 ) 0 0 0( 0 ( 0 ( 0 ( 0 0 0- 0 - 0 - 0 - 0 0 0 0 0 0 0 0 0 0 0 0  0  0  0  0 0 0 0  0  0  0 0  0  0  0  0  0  0  0  0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 80 0 0 0 0 0 0 80 0#0#80 0$0$0$ 0$ 0$ 0$ 0$80 0)0)% 0)% 0)% 0)% 0)% 0)% 0)0)0)0)80 0+0+0+80 0,0,0,0,0,0,0,0,0,& 0,& 0, & 0,& 0,& 0,0,0,' 0,' 0, ' 0,0,0,0,80 0.0.0.0.0.0.0. 0. 0.0.00>6# 0>6# 0>6# 0>6# 0>600i70i7. 0000[80[80[8 0[8 0[8 0[8 0[8 0[8 0[8 0[8 0[80[80[8H0[80g?0g?0g? 0g? 0g? 0g? 0g?X0g? 0D 0D 0D0[80E0EX0E0E0E0E0E0E0E0E0E0E0E0E0EX0EX0E0HX0E0H0H0H0H0H0H0HX0E0J0J0JX0E0K0K0K0K0K0K0K0K0K0K0K0K 0K 0K 0K 0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K0K00W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W2 0W2 0W2 0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W+ 0W+ 0W+ 0W0W0W, 0W0W0W, 0W, 0W, 0W0W0W0W* 0W* 0W* 0W0W0W) 0W) 0W) 0W) 0 W) 0 W) 0 W0W0W( 0W( 0W( 0W( 0W0W0W- 0W- 0W- 0W- 0W0W/ 0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0W0 0W0W0W0 0W@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@00My00My00My00@0@0My000<  ",<LLXN_iErar:?CEGMORV\b, ? 3&2/666_8XCMR [^a_$abdhik`l>n8o&qar;=>@ABDFHIJKLNPQSTUWXYZ[]^_`a`r<nb?{|u "##'(()[)\)444;T;U;;;;<<<k>>>ABBCCCDNDODPKPMPQRRW+W5WajXXXXXXXXXXXXXXXXXXX !!l,"$: +;#gO+l@0(  B S  ?aj? _Toc439463431 _Toc439463614 _Toc439464432 _Toc439465154 _Toc439491302 _Toc439673108 _Toc441856852 _Toc441856968 _Toc441857107 _Toc441857356 _Toc441857531 _Toc441883522 _Toc441883609 _Toc441883784 _Toc441918456 _Toc439463432 _Toc439463615 _Toc439464433 _Toc439465155 _Toc439491303 _Toc439673109 _Toc441856853 _Toc441856969 _Toc441857108 _Toc441857357 _Toc441857532 _Toc441883523 _Toc441883610 _Toc441883785 _Toc441918457 _Toc439463434 _Toc439463617 _Toc439464435 _Toc439465157 _Toc439491305 _Toc439673111 _Toc441856854 _Toc441856970 _Toc441857109 _Toc441857358 _Toc441857533 _Toc441883524 _Toc441883611 _Toc441883786 _Toc441918458 _Toc441856855 _Toc441856971 _Toc441857110 _Toc441857359 _Toc441857534 _Toc441883525 _Toc441883612 _Toc441883787 _Toc441918459 _Toc441856856 _Toc441856972 _Toc441857111 _Toc441857360 _Toc441857535 _Toc441883526 _Toc441883613 _Toc441883788 _Toc441918460q q q q q q q q q q q q q q q                bj 9:;<=> !"#$%&'()*+,-./012345678z z z z z z z z z z z z z z z 1 1 1 1 1 1 1 1 1 bj NܰN/NTNT/NN6F6n=q===EEEEHHJJKK MM M.M5M>MRRzTT^UfUUUVVdYjYYY__R`T`\aahhFj_jbj333333333333333333333333333333333333333333333#$mmww%&;<\]_cnoqu !""#'346678KLNcfgi    $$++/ 0EEEEGGHHHIJJJJJJKKMM M%M5MLMNMRRS S SSSxTyTzT]UUUUUUUVEjFjNjQj\jbjFj_jbj 2,Z ojG prml,8 !,s n|x| *!uL$b-dMGj WFjj>uVK<AP$=ğY:AY{p(K[F$Y[ 벙u>\tnp%^h%V_0l%We8Ŝ4gtvlCVE8r@1x 4OTy 4GPyzB. ^`OJQJo(h^`.h^`.hpLp^p`L.h@ @ ^@ `.h^`.hL^`L.h^`.h^`.hPLP^P`L.^`.^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.^`.^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.h ^`OJQJo(h ^`OJ QJ o(oh pp^p`OJ QJ o(h @ @ ^@ `OJQJo(h ^`OJ QJ o(oh ^`OJ QJ o(h ^`OJQJo(h ^`OJ QJ o(oh PP^P`OJ QJ o(   ^ `OJ QJ o(^`.^`o(.808^8`0o(..808^8`0o(... ^`o( .... ^`o( ..... `^``o( ...... `^``o(....... pp^p`o(........^`CJOJQJo(^`CJOJ QJ o(opp^p`CJOJ QJ o(@ @ ^@ `CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(PP^P`CJOJ QJ o(^`.^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.^`o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.^`CJOJQJo(^`CJOJ QJ o(opp^p`CJOJ QJ o(@ @ ^@ `CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(PP^P`CJOJ QJ o(^`.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.h^`.h^`.hpLp^p`L.h@ @ ^@ `.h^`.hL^`L.h^`.h^`.hPLP^P`L.h ^`OJQJo(h ^`OJ QJ o(oh pp^p`OJ QJ o(h @ @ ^@ `OJQJo(h ^`OJ QJ o(oh ^`OJ QJ o(h ^`OJQJo(h ^`OJ QJ o(oh PP^P`OJ QJ o(^`.^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.h ^`OJQJo(h ^`OJ QJ o(oh pp^p`OJ QJ o(h @ @ ^@ `OJQJo(h ^`OJ QJ o(oh ^`OJ QJ o(h ^`OJQJo(h ^`OJ QJ o(oh PP^P`OJ QJ o(h ^`OJQJo(h ^`OJ QJ o(oh pp^p`OJ QJ o(h @ @ ^@ `OJQJo(h ^`OJ QJ o(oh ^`OJ QJ o(h ^`OJQJo(h ^`OJ QJ o(oh PP^P`OJ QJ o(h^`.h^`.hpLp^p`L.h@ @ ^@ `.h^`.hL^`L.h^`.h^`.hPLP^P`L.^`CJOJQJo(^`CJOJ QJ o(opp^p`CJOJ QJ o(@ @ ^@ `CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(PP^P`CJOJ QJ o(h ^`OJQJo(h ^`OJ QJ o(oh pp^p`OJ QJ o(h @ @ ^@ `OJQJo(h ^`OJ QJ o(oh ^`OJ QJ o(h ^`OJQJo(h ^`OJ QJ o(oh PP^P`OJ QJ o(^`.h^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.h^`.h^`.hpLp^p`L.h@ @ ^@ `.h^`.hL^`L.h^`.h^`.hPLP^P`L.h ^`OJQJo(h^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.h^`.h^`.hpLp^p`L.h@ @ ^@ `.h^`.hL^`L.h^`.h^`.hPLP^P`L.hh^h`o(hh^h`o(.0^`0o(..0^`0o(... 0^`0o( .... 88^8`o( ..... 88^8`o( ...... 88^8`o(....... `^``o(........^`.^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.^`CJOJQJo(^`CJOJ QJ o(opp^p`CJOJ QJ o(@ @ ^@ `CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(PP^P`CJOJ QJ o(h ^`OJQJo(h ^`OJ QJ o(oh pp^p`OJ QJ o(h @ @ ^@ `OJQJo(h ^`OJ QJ o(oh ^`OJ QJ o(h ^`OJQJo(h ^`OJ QJ o(oh PP^P`OJ QJ o(h ^`OJQJo(h ^`OJ QJ o(oh pp^p`OJ QJ o(h @ @ ^@ `OJQJo(h ^`OJ QJ o(oh ^`OJ QJ o(h ^`OJQJo(h ^`OJ QJ o(oh PP^P`OJ QJ o(^`o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.h^`.h^`.hpLp^p`L.h@ @ ^@ `.h^`.hL^`L.h^`.h^`.hPLP^P`L.^`.^`o(.808^8`0o(..808^8`0o(... ^`o( .... ^`o( ..... `^``o( ...... `^``o(....... pp^p`o(........0^`0o(0^`0o(.P0P^P`0o(..$0$^$`0o(... 8181^81`o( .... x<x<^x<`o( .....  I` I^ I``o( ...... `T``T^`T``o(....... aa^a`o(........h ^`OJQJo(h ^`OJ QJ o(oh pp^p`OJ QJ o(h @ @ ^@ `OJQJo(h ^`OJ QJ o(oh ^`OJ QJ o(h ^`OJQJo(h ^`OJ QJ o(oh PP^P`OJ QJ o(::^:`o(.0  ^ `o(.p0p^p`0o(..  ^ `o(... xx^x`o( .... `^``o( ..... `^``o( ...... ^`o(....... ^`o(........h ^`OJQJo(h ^`OJ QJ o(oh pp^p`OJ QJ o(h @ @ ^@ `OJQJo(h ^`OJ QJ o(oh ^`OJ QJ o(h ^`OJQJo(h ^`OJ QJ o(oh PP^P`OJ QJ o(0^`0o(0^`0o(.0^`0o(..0^`0o(... 88^8`o( .... 88^8`o( ..... `^``o( ...... `^``o(....... ^`o(........^`.^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.^`.^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.^`.h^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.h^`.h^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.^`.^`o(.808^8`0o(..808^8`0o(... ^`o( .... ^`o( ..... `^``o( ...... `^``o(....... pp^p`o(........^`.^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.^`o(-^`.^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.h ^`OJQJo(h^`.hpLp^p`L.h@ @ ^@ `.h^`.hL^`L.h^`.h^`.hPLP^P`L.^`.h^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.hhh^h`.h88^8`.hL^`L.h  ^ `.h  ^ `.hxLx^x`L.hHH^H`.h^`.hL^`L.h hh^h`OJQJo(h88^8`.hL^`L.h  ^ `.h  ^ `.hxLx^x`L.hHH^H`.h^`.hL^`L.^`CJOJQJo(^`CJOJ QJ o(opp^p`CJOJ QJ o(@ @ ^@ `CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(^`CJOJ QJ o(PP^P`CJOJ QJ o(2zu5L1&l44g%V_$Y[8rjG,s p%^/*(M$>YMG| GPyzp(K[We,8 WFu>\{a.#/D+vlk J@1xOTyuV